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Company Registration No. SC764449 (Scotland)
W9 Developments Ltd Unaudited accounts for the year ended 30 September 2025
W9 Developments Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
W9 Developments Ltd Company Information for the year ended 30 September 2025
Directors
Fraser Walsh Jacqueline Walsh
Company Number
SC764449 (Scotland)
Registered Office
39B WEST MAIN STREET UPHALL BROXBURN EH52 5DR SCOTLAND
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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W9 Developments Ltd Accountants' report
Accountants' report to the board of directors of W9 Developments Ltd on the preparation of the unaudited statutory accounts for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of W9 Developments Ltd for the year ended 30 September 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of W9 Developments Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of W9 Developments Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than W9 Developments Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that W9 Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of W9 Developments Ltd. You consider that W9 Developments Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of W9 Developments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 11 May 2026
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W9 Developments Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
345,173 
524,837 
Current assets
Debtors
5
7,314 
2 
Cash at bank and in hand
6,141 
262 
13,455 
264 
Creditors: amounts falling due within one year
6
(205,148)
(431,792)
Net current liabilities
(191,693)
(431,528)
Total assets less current liabilities
153,480 
93,309 
Creditors: amounts falling due after more than one year
7
(221,276)
- 
Provisions for liabilities
Deferred tax
8
- 
(29,171)
Net (liabilities)/assets
(67,796)
64,138 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
45,861 
100,075 
Profit and loss account
(113,659)
(35,939)
Shareholders' funds
(67,796)
64,138 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by
Jacqueline Walsh Director Company Registration No. SC764449
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W9 Developments Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
W9 Developments Ltd is a private company, limited by shares, registered in Scotland, registration number SC764449. The registered office is 39B WEST MAIN STREET, UPHALL, BROXBURN, EH52 5DR, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20 - 33% on cost
Computer equipment
33% on cost
- 6 -
W9 Developments Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
518,825 
5,665 
520 
525,010 
Additions
13,859 
21,474 
- 
35,333 
Revaluations
(72,285)
- 
- 
(72,285)
Disposals
(138,825)
- 
- 
(138,825)
At 30 September 2025
321,574 
27,139 
520 
349,233 
Depreciation
At 1 October 2024
- 
- 
173 
173 
Charge for the year
- 
3,714 
173 
3,887 
At 30 September 2025
- 
3,714 
346 
4,060 
Net book value
At 30 September 2025
321,574 
23,425 
174 
345,173 
At 30 September 2024
518,825 
5,665 
347 
524,837 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
7,314 
2 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
231,356 
Amounts owed to group undertakings and other participating interests
- 
16,500 
Other creditors
- 
2,830 
Loans from directors
204,128 
171,959 
Accruals
1,020 
9,147 
205,148 
431,792 
Included in current liabilites is a bank loan secured on the investment property. Personal guarantees have been provided.
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
221,276 
- 
Aggregate of amounts that fall due for payment after five years
221,276 
- 
- 7 -
W9 Developments Ltd Notes to the Accounts for the year ended 30 September 2025
8
Deferred taxation
2025 
2024 
£ 
£ 
Revaluation of land and buildings
15,287 
33,358 
Tax losses carried forward
(15,287)
(4,187)
- 
29,171 
2025 
2024 
£ 
£ 
Provision at start of year
29,171 
- 
(Credited)/charged to the profit and loss account
(29,171)
29,171 
Provision at end of year
- 
29,171 
9
Controlling party
Walsh9 Holdings Limited 39b West Main Street Uphall Broxburn EH52 5DR Scotland
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 8 -